# Income Tax (Earnings and Pensions) Act 2003, Section 48: Scope of this Chapter

Extent: E+W+S+N.I.

(1) This Chapter has effect with respect to the provision of services through an intermediary in a case where the services are provided to a person who is not a public authority and who either—
(a) qualifies as small for a tax year, or
(b) does not have a UK connection for a tax year.
(2) Nothing in this Chapter—
(a) affects the operation of Chapter 7 of this Part,
(aa) applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), or
(b) applies to payments or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax) .
(3) In this Chapter “public authority” has the same meaning as in Chapter 10 of this Part (see section 61L).
(4) For provisions determining when a person qualifies as small for a tax year, see sections 60A to 60G.
(5) For provision determining when a person has a UK connection for a tax year, see section 60I.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/48 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.